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of <h1>Assessing Officer Must Issue Notice of Demand for Dues Under Wealth Tax Act, 1957 as per Amended Provision</h1> When any tax, interest, penalty, fine, or other sum is due under the Wealth Tax Act, 1957, the Assessing Officer must issue a notice of demand to the assessee. This notice, served in a prescribed form, specifies the amount payable. The provision was amended in 1964 and 1987, changing the responsible officer from the Wealth-tax Officer to the Assessing Officer.
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